172 KB36 KB201320252024Oštir, AnaPensa, Irisletnik:50številka:6/7str. 945-957ISSN:0353-6521COBISSID_HOST:213554947URN:URN:NBN:SI:doc-4JZBS8TOslLEXPERAPodjetje in deloPravna ureditev trajnosti v Evropski uniji in implementacija v Sloveniji| direktiva CSRD in posledice|The article discusses the development and implementation of sustainability legislation in the European Union and Slovenia, with a focus on the new reporting obligations under the ESRS standards (European Sustainability Reporting Standards). The authors explain how the new legislation, including the Corporate Sustainability Reporting Directive (CSRD), builds upon existing legal frameworks that have been established to address environmental, social, and governance challenges. The CSRD requires companies to disclose their sustainability practices and achievements in accordance with uniform European standards, which increases transparency and accountability while reducing the risk of »greenwashing«. Reporting in compliance with these standards presents challenges for companies, such as the collection of information and data, but also offers opportunities for companies to improve their business processes and competitiveness. The main thesis of the article is that by being provided reliable and comparable information, stakeholders will be empowered and able to influence companies toward more sustainable practices. The authors also highlight their perspective and hope that companies do not view reporting as an administrative burden but rather as an opportunity for sustainable transformation. It is crucial to effectively use the collected data to monitor progress and adjust strategies, thereby achieving long-term environmental, social, and economic goals and contributing to a sustainable futureČlanek obravnava razvoj in implementacijo trajnostne zakonodaje v Evropski uniji in Sloveniji s poudarkom na novih obveznostih poročanja po standardih ESRS (enotni evropski okoljski, socialni in upravljavski standardi). Avtorici pojasnjujeta, kako nova zakonodaja, vključno z Direktivo glede poročanja o trajnostnosti (CSRD), nadgrajuje že veljavne pravne okvire, ki so bili vzpostavljeni za obvladovanje okoljskih, družbenih in upravljavskih izzivov. CSRD zahteva, da podjetja razkrijejo svoje trajnostne prakse in dosežke v skladu z enotnimi evropskimi standardi, kar povečuje preglednost in odgovornost ter zmanjšuje tveganje za »greenwashing«. Poročanje skladno s standardi podjetjem prinaša izzive, kot so zbiranje informacij in podatkov, vendar ponuja tudi priložnosti za podjetja, da izboljšajo svoje poslovne procese in konkurenčnost. Glavna teza članka je, da bodo z zagotovitvijo zanesljivih in primerljivih informacij deležniki opolnomočeni in bodo lahko s svojimi dejanji vplivali na bolj trajnostno delovanje podjetij. Avtorici tudi poudarita svoj pogled in željo, da podjetja poročanja ne bi obravnavala kot administrativno breme, temveč kot priložnost za trajnostno preobrazbo. Ključno je učinkovito uporabljati zbrane podatke za spremljanje napredka in prilagajanje strategij, s čimer lahko dosežemo dolgoročne okoljske, socialne in gospodarske cilje ter prispevamo k trajnostni prihodnostiTEXTznanstveno časopisjejournalsSlovenian National E-content AggregatorNational and University Library of Slovenia